2013 ORS § 446.525¹

Special assessment

• collection

(1) A special assessment is levied annually upon each manufactured dwelling that is assessed for ad valorem property tax purposes as personal property. The amount of the assessment is $6.

(2) On or before July 15 of each year, the county assessor shall determine and list the manufactured dwellings in the county that are assessed for the current assessment year as personal property. Upon making a determination and list, the county assessor shall cause the special assessment levied under subsection (1) of this section to be entered on the general assessment and tax roll prepared for the current assessment year as a charge against each manufactured dwelling so listed. Upon entry, the special assessment shall become a lien, be assessed and be collected in the same manner and with the same interest, penalty and cost charges as apply to ad valorem property taxes in this state.

2 OregonLaws.org contains the con­tents of Volume 21 of the ORS,
inserted along­side the per­tin­ent statutes.
See the preface to the ORS An­no­ta­tions for more information.

3 OregonLaws.org assembles these lists by analyzing references between Sections. Each
listed item refers back to the current Section in its own text. The result reveals
relationships in the code that may not have otherwise been apparent.